61.assessed level of material misstatement risk 重大错报风险的评估水平 @ &rf?:
62.simall business 小规模企业 P}( c0/
63.accounting system 会计系统 Gpcordt/
64.test of control 控制测试 jTZi<
Y:bB
65.walk-through test 穿行测试 #W
l^!)#j?
66.communication 沟通 (FZ8T39
67.flow chart 流程图 TU6YS<
68.reperformance of internal control 重新执行 *uP;rUY
69.audit evidence 审计证据 g& f)WQ(
70.substantive procedures 实质性程序 )8'v@8;-
71.assertions 认定 o?~27
72.esistence 存在 qJ
O6m-
73.occurrence 发生 E>gLUMG$
74.completeness 完整性 ;]=@;? 9
75.rights and obligations 权利和义务 Vpzjh,r-j
76.valuation and allocation 计价和分摊 Ag*?>I
77.cutoff 截止 2"j&_$#l5X
78.accuracy 准确性 l
-!"
79.classification 分类 z4` :n.
80.inspection 检查 I9rQX9#B
81.supervision of counting 监盘 4:733Q3oK
82.observation 观察 =|dm#w_L"
83.confirmation 函证 (n_.bSI
84.computation 计算 ~m0=YAlk?
85.analytical procedures 分析程序 3RxR'M1
86.vouch 核对 t6
kLZ
87.trace 追查 ,KF>@3f
88.audit sampling 审计抽样 )8n
?.keq
89.error 误差 HU|qeSyel
90.expected error 预期误差 20}]b*C}
91.population 总体 H4{7,n
92.sampling risk 抽样风险 (^sb('"
93.non- sampling risk 非抽样风险 $Fy~xMA8O
94.sampling unit 抽样单位 _ Qek|>
95.statistical sampling 统计抽样 !=yO72dgLY
96.tolerable error 可容忍误差 s|
Vs#o.P)
97.the risk of under reliance 信赖不足风险 3[l\l5'm8
98.the risk of over reliance 信赖过度风险 3UZ_1nY
99.the risk of incorrect rejection 误拒风险 q$IU!I4
100. the risk of incorrect acceptance 误受风险 I$)9T^Ra
101.working trial balance 试算平衡表 gvo5^O+)HH
102.index and cross-referencing 索引和交叉索引 kkj@!1q(wO
103.cash receipt 现金收入 %u<r_^w5
104.cash disbursement 现金支出 K;s`
105.bank statement 银行对账单 /X#OX8gb]
106.bank reconciliation 银行存款余额调节表 R`@7f$;wG
107.balance sheet date 资产负债表日 mUR[;;l
108.net realizable value 可变现净值 ;ByCtVm2
109.storeroom 仓库
p;R&h4H
110.sale invoice 销售发票 C:bA:O
111.price list 价目表 @T.F/Pjhc
112.positive confirmation request 积极式询证函 h"}F3E
113.negative confirmation request 消极式询证函 7)Tix7:9S;
114.purchase requisition 请购单 d4Y[}Fcp+
115.receiving report 验收报告 W=|'&UU Ul
116.gross margin 毛利 IBNb!mPu%
117.manufacturing overhead 制造费用 NcX-*o
118.material requisition 领料单 L=s8em]7l
119.inventory-taking 存货盘点 98_os2`
120.bond certificate 债券 L ]BTX]
121.stock certificate 股票 d)XT> &
122.audit report 审计报告 !VrBoU4<d
123.entity 被审计单位 c\tw#;\9
124.addressee of the audit report 审计报告的收件人 M$f
_I +
125.unqualified opinion 无保留意见 Aqg$q* Y
126.qualified opinion 保留意见 p!?7;
127.disclaimer of opinion 无法表示意见 Yx ;j
128.adverse opinion 否定意见